America has a jury system, which is designed to limit judges from abusing their power and to ensure that suspects can receive a fair trial.
However, in the tax court, because the power of the Internal Revenue Service must remain unrestricted, there is no jury.
Therefore, after a brief assessment of the situation, Judge Kiesa stood up.
And the audience invited to observe the proceedings also stood up in unison.
Judge Kiesa proclaimed, "Defendant Dieter, you have been found guilty of attempted assault on IRS personnel, guilty of fleeing to avoid prosecution, guilty of tax evasion, and the amount involved is substantial. You are sentenced to concurrent punishment for multiple offenses, including the confiscation of all funds to be surrendered to the treasury. Additionally, you are sentenced to 1000 years of imprisonment without the possibility of parole!"